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  1. 1. The value relevance of comprehensive income

    Master-uppsats, Företagsekonomiska institutionen

    Författare :Elena Ringström; Jörgen Ekström; [2012]
    Nyckelord :Value relevance; Comprehensive income; Components of other comprehensive income; Revised IAS 1; Fair value;

    Sammanfattning : In this study, we look at the effects of the adoption of the revised IAS 1 rules, which has been in effect since January 1, 2009. The revised IAS 1 requires that all changes in equity, excluding changes in equity arising from transactions with owners, should be recognized in comprehensive income statement. LÄS MER